Theatre Facts 2000 offers TCG’s annual update on the field’s attendance, performance and fiscal health, based on the information provided by theatres that participate in TCG’s annual fiscal survey. 2000 marks the second year that we include non-TCG theatres and TCG member
theatres with budgets under $250,000. To give us a more comprehensive picture of the field, members of The Association of Performing Arts Service Organizations (APASO), a national network of nonprofit regional service organizations, were asked to encourage any of their member professional theatres which are not TCG members to participate in the fiscal survey.
Theatres provide varying degrees of detail in their responses to the annual survey. In this report, we present four sets of analyses. With each analysis, we provide an increased degree of detail. In compliance with the audit structures recommended by FASB since 1997, this report looks at income and expenses from all unrestricted funds, including operating funds, plant funds, board designated funds and endowment campaign funds.
First, we examine the big picture in the TCG Survey Universe, an overview of 262 theatres (230 TCG members and 32 other theatres) that provided fiscal, attendance and performance information. This section provides the broadest snapshot of the industry for 2000. Then, we furnish comparative income, expense, performance, attendance and pricing information for the 83 Trend Theatres that have participated in the survey for each of the past four years — i.e., since the incorporation of the changes in FASB reporting. In addition, we offer a sixyear analysis of those survey items not affected by the change in FASB reporting for 65 Extended Trend Theatres. Lastly, we provide an in-depth industry analysis for the 159 Profiled Theatres that responded to the full 12-page 2000 survey.
Four more theatres completed the full survey this year than did last year — 34 more than in 1997— giving us a stronger foundation for the representation of finances and activity. Unless otherwise noted, income is reported as a percentage of expenses since expenses serve as the basis for determining budget size